REVOLUSI DIGITAL AKUNTANSI: TINJAUAN LITERATUR SISTEMATIS TENTANG TRANSFORMASI PERAN DAN KOMPETENSI AKUNTAN DI ERA TEKNOLOGI BARU

Abstrak

Revolusi digital telah membawa perubahan signifikan dalam profesi akuntansi melalui penerapan teknologi canggih seperti Artificial Intelligence (AI), Big Data Analytics, Blockchain, dan Robotic Process Automation (RPA), yang mengubah peran akuntan dari sekadar pencatat transaksi menjadi mitra strategis bisnis yang fokus pada analisis data, peramalan, dan pengambilan keputusan berbasis informasi. Transformasi ini menuntut penguasaan keterampilan hibrida, meliputi literasi teknologi, analisis data, akuntansi forensik, serta soft skills seperti adaptabilitas, pemikiran kritis, dan komunikasi efektif. Selain memberikan manfaat berupa efisiensi, produktivitas, transparansi, dan keamanan data, digitalisasi akuntansi juga menimbulkan tantangan, termasuk kesenjangan keterampilan, risiko bias algoritmik, dan potensi hilangnya pekerjaan rutin. Studi ini menyoroti implementasi digitalisasi akuntansi di Indonesia melalui QRIS, BI-FAST, e-SPT/e-Filing, dan Coretax yang terbukti meningkatkan efisiensi pencatatan transaksi, pelaporan pajak, dan transparansi keuangan. Penelitian ini menyimpulkan bahwa keberhasilan adaptasi profesi akuntansi di era digital tidak hanya ditentukan oleh kesiapan teknologi, tetapi juga oleh integrasi nilai etika dan moral sebagai landasan tata kelola data. Oleh karena itu, kolaborasi antara lembaga pendidikan, organisasi bisnis, dan regulator diperlukan untuk memperbarui kurikulum, membangun budaya pembelajaran berkelanjutan, dan memperkuat pedoman etika agar profesi akuntansi tetap relevan, berintegritas, dan berdaya saing di era teknologi baru.

The digital revolution has brought significant changes to the accounting profession through the adoption of advanced technologies such as Artificial Intelligence (AI), Big Data Analytics, Blockchain, and Robotic Process Automation (RPA), transforming the role of accountants from mere transaction recorders to strategic business partners focused on data analysis, forecasting, and data-driven decision-making. This transformation requires mastery of hybrid skills, including technological literacy, data analysis, forensic accounting, as well as soft skills such as adaptability, critical thinking, and effective communication. In addition to offering benefits such as efficiency, productivity, transparency, and data security, accounting digitalization also presents challenges, including skills gaps, algorithmic bias risks, and potential job displacement for routine tasks. This study highlights the implementation of digital accounting in Indonesia through QRIS, BI-FAST, e-SPT/e-Filing, and Coretax, which have proven to enhance transaction recording efficiency, tax reporting, and financial transparency. The research concludes that successful adaptation of the accounting profession in the digital era depends not only on technological readiness but also on the integration of ethical and moral values as the foundation of data governance. Therefore, collaboration among educational institutions, business organizations, and regulators is essential to update curricula, foster a culture of continuous learning, and strengthen ethical guidelines to ensure that the accounting profession remains relevant, integrity-driven, and competitive in the era of new technologies.